This study aims to assess the ability of accounting students to identify fraud symptoms, analyze prevention and detection controls, and determine legal consequences during the COVID-19 pandemic. The research data were collected from an online discussion forum completed by accounting students in the “Fraud Examination” course at a public university in the United States. Adapting to the framework of experiential learning theory, we assessed students’ performance using a rubric based on five learning objectives over three semesters from Spring 2020 to Spring 2021. The results indicate that most of the students, regardless of the semester, demonstrated proficiency in applying fraud examination concepts and performing fraud analyses in the pandemic setting, meeting the expected learning objectives.

JEL Classifications: K42; I20.

Keywords:
forensic accounting education, fraud examination, experiential learning, COVID-19 pandemic, fraud triangle
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2024